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All Journal Journal of Accounting and Management (JAM) Jurnal Ekonomi, Manajemen, Bisnis, dan Akuntansi Journal of Law, Social Science, and Management Review
Tarigan , Heskeyel Pranata
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Agriculture, Biological Sciences & Forestry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Languange, Linguistic, Communication & Media

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Exploring Indonesia’s Taxation System, From Reforms To Its Impact On The Economy Susena , Karona Cahya; Ogriansyah , Gioni; Tarigan , Heskeyel Pranata
Journal of Law, Social Science, and Management Review Vol. 1 No. 3 (2025): May
Publisher : Utami Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70963/jlsmr.v1i3.246

Abstract

The taxation system is a vital component of Indonesia’s economic development. This article examines the journey of tax reforms in Indonesia, starting with the implementation of the Self-Assessment system in 1983 to the enactment of the Harmonized Tax Law (UU HPP) in 2021. These reforms aim to enhance state revenue, promote equity, and support sustainable development agendas, including the transition of a Carbon Tax. The impacts inclue an increase in the tax ratio, ease of doing business, income redisribution, and support for the green economy. Howener, challenges such as a low tax ratio and high non-compliance rates remain. This article highlights the importance of coninuous reforms to establish a fairer taxation system and support Indonesia’s inclusive and sustainable economic growth.
Why Many Indonesians Are Underproductive Dendy Sandra; Tarigan , Heskeyel Pranata
Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi Vol. 1 No. 4 (2025): July
Publisher : Utami Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70963/jemba.v1i4.340

Abstract

Productivity is one of the key indicators in measuring a nation’s progress. Despite Indonesia's demographic advantage, data shows that the productivity level of its citizens remains low compared to other Southeast Asian countries. This study aims to identify the main factors contributing to low productivity in Indonesia using a descriptive qualitative approach through literature review. The data was collected from 15 national scientific journals discussing issues related to work culture, financial and digital literacy, time management, quality of education and training, and government policies. The findings reveal that low productivity is caused by a combination of structural and cultural factors, such as undisciplined work behavior, poor time management, limited work skills, and the lack of comprehensive policies supporting human resource development. The lack of integration between education, vocational training, and industrial needs further exacerbates the productivity gap. Therefore, improving productivity requires a collaborative cross-sectoral approach, including the formation of a productive work culture, strengthening literacy, reforming educational policies, and enhancing infrastructure support. This study is expected to serve as a reference for academics, policymakers, and industry stakeholders in formulating sustainable and contextual national productivity enhancement strategies.
Personal Finance Management in the Digital Age; Opportunities, Challenges, and Strategies for Indonesians Ariselip; Tarigan , Heskeyel Pranata
Journal of Accounting and Management Vol. 1 No. 2 (2024): December
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70963/jam.v1i2.940

Abstract

Personal financial management is a vital skill to manage income, expenses, savings, and investments to achieve financial well-being. In the digital era, the emergence of financial technology (fintech) brings new opportunities as well as challenges for Indonesian society. This article examines the theoretical basis of personal financial management, the level of financial literacy of the community, the role of fintech, and the challenges that arise. Through a literature study and case study approach, this article outlines effective financial management strategies and recommendations to improve the economic well-being of the community in a sustainable manner. This study also highlights the role of digital financial education and regulation in creating a healthy financial ecosystem.
Co-Authors Ariselip Dendy Sandra Karona Cahya Susena, Karona Cahya Ogriansyah , Gioni